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homola cargo

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Importing into Spain

In short

Expansion market. This page covers what changes for a consignment from China cleared in Slovakia and delivered to Spain.

Where this country sits

Expansion market.

Clearing in Slovakia, delivering here

Goods released for free circulation in Slovakia and supplied onward to a VAT-registered buyer in Spain can be declared under customs procedure 42. Duty is paid at the Slovak border; import VAT is not, because the onward supply is an exempt intra-community supply and the buyer accounts for the acquisition under reverse charge in Spain.

  • The buyer in Spain must hold a valid VAT number, checked in VIES on the day of the declaration.
  • Declaration codes Y040, Y041 and Y042 evidence the exemption on the Slovak entry.
  • Proof of transport out of Slovakia must be retained: CMR signed at delivery, plus the commercial invoice.
Distributors clearing in Slovakia for their own account must hold their own Slovak VAT registration. We do not act as fiscal representative.

EU-wide rules that still apply

  • CBAM, the carbon border adjustment mechanism — Regulation (EU) 2023/956
  • EUDR, the deforestation regulation — Regulation (EU) 2023/1115
  • ICS2, advance cargo information — Import Control System 2
  • CE marking and product compliance — Regulation (EU) 2019/1020 and product directives
  • Anti-dumping duties — Regulation (EU) 2016/1036
  • Prohibited and restricted goods — Various EU and national measures
  • Dual-use goods — Regulation (EU) 2021/821
  • REACH and RoHS — Regulation (EC) 1907/2006 and Directive 2011/65/EU
Check the national tax administration for the current position.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.